Tex. Tax Code § 156.103 · Subchapter C. EXCEPTIONS TO TAX
EXCEPTION--STATE AND FEDERAL GOVERNMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This chapter does not impose a tax on:
(1) the United States;
(2) a governmental entity of the United States; or
(3) an officer or employee of a governmental entity of the United States when traveling on or otherwise engaged in the course of official duties for the governmental entity.
(b) This state, or an agency, institution, board, or commission of this state other than an institution of higher education shall pay the tax imposed by this chapter and is entitled to a refund of the amount of tax paid in accordance with Section 156.154.
(c) A state officer or employee of a state governmental entity described by Subsection (b) who is entitled to reimbursement for the cost of lodging and for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act is not applicable shall pay the tax imposed by this chapter. The state governmental entity with whom the person is associated is entitled under Section 156.154 to a refund of the tax paid.
(d) A state officer or employee of a state governmental entity described by Subsection (b) for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person is not required to pay the tax and is not entitled to a refund. The photo identification of a state officer or employee described by this section may be modified for the purposes of this section.
(e) In this section, "institution of higher education" has the meaning assigned by Section 61.003, Education Code.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 504, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 2, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.49, eff. Oct. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm
- Text hash
- sha256 8b4209687141d7cffd8ef886c6c3c0c721134332fbff49582b1e0404d1850d72
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 156.103. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 156.104EXEMPTION CERTIFICATE.Printed as Section 156.102 or 156.103
- Tex. Tax Code § 156.154REFUND.Printed as Section 156.103
- Tex. Tax Code § 351.006EXEMPTION.Printed as Section 156.103(a) | Section 156.103(b) | Section 156.103(c) | Section 156.103(d)
- Tex. Tax Code § 352.007EXEMPTION.Printed as Section 156.103(a) | Section 156.103(b) | Section 156.103(c) | Section 156.103(d)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.